Research On The Construction Of Hospital Internal Control System

In the 21 st century,with the rapid development of economy and the continuous progress of social medical level,the competition between hospitals has gradually become more intense.Especially in public hospitals,the competition is more obvious.Under the background of the new era,the development of public hospitals has become tense,and the pressures and challenges they are facing are presented.In the face of public hospitals,therefore,public hospitals in China need to be more aware of the need to constantly improve the construction of internal control system,constantly pay attention to the internal management of hospitals,in order to improve their own economic benefits,at the same time,they should also assume existing social responsibilities.On January 1,2012,the Ministry of Finance gradually began to implement the Hospital Accounting System throughout the country.The implementation of this system is a great feat to further strengthen the implementation of the principles in the medical reform system during the 12 th Five-Year Plan period.At the Third Plenary Session of the Eighteenth Central Committee,it was proposed to establish a cross-annual budget balance mechanism,gradually implement it,and build a comprehensive financial system of the government,so as to achieve the improvement of fiscal and taxation system reform.In 2017,the Ministry of Finance issued the "Government Accounting System"-Accounting Subjects and Statements of Administrative Institutions(Accounting No.25,2017).The implementation of this system from January 1,2019 is the need to accelerate the reform of the government accounting system and to build a unified,scientific and standardized government accounting standard system.It is the perfection of the accrual-based government comprehensive financial reporting system,so it has certain significance of the times.The new accounting system not only accurately reflects the total value of hospital assets,but also paves the way for the cost accounting of all departments in the hospital.It fully reflects the social benefits of the hospital,and more clearly reflects the current situation of the benefits of hospital operation.In this way,it can help the leading comrades of the hospital to make correct choices and the new accounting system.The promulgation can further strengthen the construction of medical security system,meet the public welfare characteristics of public health institutions,and meet the needs of the reform and development of public finance and medical and health system.Based on the above research,this paper takes SL hospital as an example,through discussing the internal control construction and Optimization Countermeasures of selected public hospitals,puts forward positive optimization countermeasures based on finding out the problems and facing the problems.Finally,it provides reference and reference for the internal control construction of public hospitals,and has some research.Research value.This paper is mainly divided into these parts: Firstly,selects the research on internal control construction and optimization countermeasures of public hospitals,,lay the foundation for the discussion of this article.Secondly,in a full introduction of the development process of hospital accounting system,and analysis of the current hospital accounting system linking up with the government accounting system in the reform.The problems in the process and the positive countermeasures adopted.The author,through the analysis of the present situation and characteristics of internal control at home and abroad,as well as the comparison and five elements of internal control,makes our country fully understand the overall framework of internal control in developed countries such as Japan,the United Kingdom and the United States.Through the analysis of the development process of internal control in these countries,the author tries to find out.With the successful experience of the development of internal control,we have fully realized the problems existing in the process of developing internal control in Chinese enterprises.Based on the above research,the author takes SL public hospital as a case study by using certain methods,takes the small view as the big one,cuts into it,and uses the method of fuzzy comprehensive evaluation to evaluate the internal quality of SL public hospital.The data analysis and demonstration of the control construction are carried out,and the restrictive factors in the development of SL public hospitals’ internal control are actively searched.Finally,the countermeasures to solve the problems encountered in the process of the construction of SL public hospitals’ internal control are put forward.